Source / pinned edition
قرار وزاري رقم (265) لسنة 2023 في شأن الأنشطة المؤهلة والأنشطة المستبعدة لأغراض المرسوم بقانون اتحادي رقم (47) لسنة 2022
Source of package ae.corpus.corporate_tax · 265/2023
- work
- urn:ae:corpus:clir:corporate_tax#AE_MD_265_2023
- number
- 265/2023
- kind
- urn:ae:corpus:clir:corporate_tax#resolution
Арабский подлинник (PDF сайта FTA): закреплён БАЙТАМИ, текстовый слой переставляет лигатуры и срезом не служит; применяется с 01.06.2023 (ст. 7), заменяет решение 139/2023 с той же даты; окно закрыто 28.08.2025 — днём издания решения 229/2025, которое его отменяет и применяется с той же даты 01.06.2023
- edition
- urn:ae:corpus:clir:corporate_tax#AE_MD_265_2023_AR
- language
- ar
- officiality
- official
- materialisation
- PINNED_UNOFFICIAL_COPY
- life cycle
- adopted: 2023-10-27; in_force: [object Object]
Publications
| URI | Type | documentHash | Retrieved |
|---|---|---|---|
| https://tax.gov.ae/Datafolder/Files/Legislation/Corporate Tax/MD-No-265-of-2023-Regarding-Qualifying-Activities-and-Excluded-Activities-ar.pdf | application/pdf | sha256:ff54af91c6d4250719d2cb7a3eb46e982eca7179ef3c592efa66bb6bc3691e74 | 2026-09-14T12:05:00Z |
Fragments — 0
Неофициальный английский перевод министерства финансов (PDF сайта FTA, «This is not an official translation»); применяется с 01.06.2023 (ст. 7), заменяет решение 139/2023 с той же даты; окно закрыто 28.08.2025 — днём издания решения 229/2025, которое его отменяет и применяется с той же даты 01.06.2023
- edition
- urn:ae:corpus:clir:corporate_tax#AE_MD_265_2023_EN
- language
- en
- officiality
- translation
- materialisation
- PINNED_UNOFFICIAL_COPY
- life cycle
- adopted: 2023-10-27; in_force: [object Object]
Publications
| URI | Type | documentHash | Retrieved |
|---|---|---|---|
| https://tax.gov.ae/Datafolder/Files/Legislation/Corporate Tax/MD-No-265-of-2023-Regarding-Qualifying-Activities-and-Excluded-Activities-amend.pdf | text/plain; charset=utf-8 | sha256:e742bcbfab170949770b1643f825dc002720732731d5820bb9b852569918d964 | 2026-09-14T12:05:00Z |
Fragments — 4
article/3 · article · referenced by: 5
en · translation · sha256:91336da421622c18f7663d6a459bde0bed87e22dddf2b559baefd6a8d7a4d629
Article 3 – De Minimis Requirements
For the purposes of Article (4) of Cabinet Decision No. 100 of 2023 referred to above,
the de minimis requirements shall be considered satisfied where the non-qualifying
Revenue derived by the Qualifying Free Zone Person in a Tax Period does not exceed
5% (five percent) of the total Revenue of the Qualifying Free Zone Person in that Tax
Period or AED 5,000,000 (five million dirhams), whichever is lower.Referencing norms: DeMinimisFailedByAmount, DeMinimisFailedByShare, DeMinimisRevenueAmount/value/urn%3Aae%3Acorpus%3Aclir%3Acorporate_tax%3Aparam%3Ade-minimis-revenue-amount%23pinned/definition, DeMinimisRevenuePercent/value/urn%3Aae%3Acorpus%3Aclir%3Acorporate_tax%3Aparam%3Ade-minimis-revenue-percent%23pinned/definition, DeMinimisSatisfied
article/5 · article · referenced by: 4
en · translation · sha256:bd746b376d49c25f4509a1c1030769afd6bb228728f4ba041be32641fef5384c
Article 5 – Other Conditions
1. In addition to the conditions set out in Clause (1) of Article (18) of the Corporate
Tax Law, a Qualifying Free Zone Person must meet the following two conditions:
a. Its non-qualifying Revenue does not exceed the de minimis requirements set
out in Article (3) of this Decision.
b. It prepares audited financial statements in accordance with any decision issued
by the Minister on the requirements to prepare and maintain audited financial
statements for the purposes of the Corporate Tax Law.
2. A Qualifying Free Zone Person that at any particular time during a Tax Period fails
to meet any of the conditions set out in Clause (1) of Article (18) of the Corporate
Tax Law and this Decision and any other conditions prescribed by the Minister shall
cease to be a Qualifying Free Zone Person from the beginning of the relevant Tax
Period and for the subsequent (4) four Tax Periods.Referencing norms: QualifyingFreeZonePerson, StatusLostByDeMinimis, StatusLostForFourPeriods, StatusLostNotQfzp
article/6 · article
en · translation · sha256:b8cb1d1e2458ac0d128889bb313b68b9ae338cf741c1cccd2de1866413403eb6
Article 6 – Repeals
Ministerial Decision 139 of 2023 referred to above shall be repealed.article/7 · article
en · translation · sha256:f0ee1a93de42506d318f73c10cf07084c395152cad6df293681303fabcd2caba
Article 7 – Publication and Application of this Decision
This decision shall be published and shall come into effect on 1 June 2023.The hash beside the text is the sha256 of its exact bytes. It is the check that the text shown matches the one pinned in the package: a divergence fails the oracle’s static analysis.